Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountant Article 11
When conducting audits in an information technology environment, auditors shall observe provisions in TWSA 315, "Identifying and Assessing the Risks of Material Misstatement."
中文原文 會計師查核簽證財務報表規則（901219訂定）第11條
查核人員於資訊科技環境下執行查核工作時，應依審計準則315號「辨認並評估重大不實表達風險」規定辦理。